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A system of performance measures,including nonfinancial measures,used to assess company and division manager performance is:


A) Hurdle rate.
B) Return on investment.
C) Balanced scorecard.
D) Residual income.
E) Investment turnover.

F) A) and B)
G) C) and D)

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Using the information below,compute the manufacturing cycle time:  Process time 6.0 hours  Inspection time .5 hours  Move time .6 hours  Wait time .9 hours  Warehouse storage time 72.0 hours \begin{array} { | l | r | } \hline \text { Process time } & 6.0 \text { hours } \\\hline \text { Inspection time } & .5 \text { hours } \\\hline \text { Move time } & .6 \text { hours } \\\hline \text { Wait time } & .9 \text { hours } \\\hline \text { Warehouse storage time } & 72.0 \text { hours } \\\hline\end{array}


A) 7.5 hours.
B) 6.5 hours.
C) 8.0 hours.
D) 80.0 hours.
E) 7.1 hours.

F) B) and E)
G) D) and E)

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The amount by which a department's revenues exceed its direct expenses is:


A) Net sales.
B) Gross profit.
C) Departmental profit.
D) Contribution margin.
E) Departmental contribution to overhead.

F) C) and D)
G) B) and D)

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